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All Journal International Journal of Research in Community Services Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management J-Coop : Journal of Co-operative
Sugiyanto Sugiyanto
Universitas Koperasi Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Engineering Industrial & Manufacturing Engineering Social Sciences Other

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Determinant Factors of Dividend Policy in Cooperative Organization Sugiyanto Sugiyanto; Nur’aeni Nur’aeni; Leli Savitri Dewi
International Journal of Research in Community Services Vol 4, No 1 (2023)
Publisher : Research Collaboration Community (RCC)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijrcs.v4i1.374

Abstract

Dividend policy is one of the functions of financial management with regard to the distribution of corporate earnings after tax or the cooperative surplus to the owner. Dividend policy in cooperatives organization is regulated based on regulations and member agreements stipulated in the articles of association and by-laws of the cooperative. The purpose of this study is to analysis the determinant factors of dividend policy in cooperative organization. This study uses research and analysis of descriptive qualitative approach. Data were obtained from 4 cooperatives, where the cooperative determined with consideration of routinely distributing cooperative surplus.The results of the study show that the determinant factors of cooperative dividend policies are found in several additional determinants such as: member participation, cooperative principles, member conditions and regulation, in addition to determinants that have been widely researched and used as guidelines for in general, such as: liquidity, profitability, firm size, capital requirement (leverage), and risk. New findings from the determinants of dividend policy in cooperatives organization such as member participation, cooperative principles, member conditions and regulation need to be studied further with a quantitative research approach, so that the conclusions can be generalized.
ANALISIS KREDIT BERMASALAH DITINJAU DARI NON PERFORMING LOAN (NPL) PADA PT BANK MANDIRI (PERSERO) TBK Hendriady de Keizer H; Gunardi Gunardi; Sugiyanto Sugiyanto; Adri Arisena
Jurnal Co Management Vol. 5 No. 1 (2022): Jurnal Ilmiah Manajemen dan Ilmu Sosial : Co-Management
Publisher : IKOPIN

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Abstract

Penelitian ini mempunyai tujuan untuk menilai seberapa besar kredit yang bermasalah jika ditinjau dari Non Performing Loan (NPL) di perusahaan perbankan yaitu PT Bank Mandiri (Persero) Tbk. Metode yang digunakan dalam penelitian ini adalah metode deskriptif. Sumber data yang digunakan adalah data sekunder dan menggunakan teknik studi kepustakaan dan observasi sebagai teknik pengumpulan data. Dalam penelitian ini menggunakan alat hitung rasio keuangan Non Performing Loan (NPL) sebagai teknik analisis data. Dari penelitian ini diperoleh kesimpulan bahwa rasio NPL tertinggi terjadi pada tahun 2016 yaitu sebesar 3.96% dan rasio NPL terendah terjadi pada tahun 2019 sebesar 2.39%. Rata-rata NPL selama 5 tahun dimulai dari tahun 2016-2020 yaitu sebesar 3.17% berada pada predikat sehat.
Cooperative Financial Performance: Business Efficiency and Members Efficiency: (Case Study of KUD Mandiri Bayongbong, Province of West Java) Resti Pandini; Sugiyanto Sugiyanto
J-Coop : Journal of Co-operative Vol. 1 No. 1 (2025): J-Coop : Journal of Co-operative
Publisher : LPPM Universitas Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/jc.v1i1.5

Abstract

KUD Mandiri Bayongbong operates in various business fields with very fluctuating business development, especially in terms of profitability over the last five years. This research aims to determine the factors of change in cooperative performance from the aspect of business efficiency as measured by Return On Equity (ROE) and member efficiency as measured by ROE' which is adjusted to the benefits received by members, using Du Pont System analysis. The research method used is quantitative descriptive, using secondary data from cooperative documentation supported by interviews. The research results show that changes in Business Efficiency are caused by changes in Net Profit Margin (NPM) and Return on Assets (ROA), ROA is influenced by changes in Total Asset Turn Over (TATO) and Equity Multiplier. The increase in Member Efficiency is also reflected in changes in NPM obtained from residual operating results (SHU) and economic benefits from services, as well as ROA.
Tata Kelola Koperasi dengan Pendekatan Stewardship atau Agency Theory Sugiyanto Sugiyanto
J-Coop : Journal of Co-operative Vol. 1 No. 2 (2025): J-Coop : Journal of Co-operative
Publisher : LPPM Universitas Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/jc.v1i2.22

Abstract

The good cooperative governance of most cooperatives in Indonesia still requires both theoretical and empirical study. Many cooperatives still do not enforce good governance principles, including the lack of annual member meetings, which demonstrate the accountability of management and supervisors to members. This study incorporates theoretical approaches, particularly those related to Stewardship Theory and Agency Theory to strengthen good cooperative governance. The results of the study indicate that, theoretically, cooperative governance can be approached using these two theories. The uniqueness of cooperative organizations should be managed using a stewardship approach, but in practice, conflicts of interest arise between boaard of director and members. Board of director has more information about the cooperative than members, and moral hazard exists. From this discussion, it can be concluded that good cooperative governance is based on conflicts of interest between members, board of directors, and supervisors.
Co-Authors Adri Arisena Gunardi Hendriady de Keizer H Lely Savitri Dewi Nur’aeni Nur’aeni Resti Pandini